Mr A is a dentist having his own clinic in Alsancak/ zmir. He calculated his gross independent personal service income as 330.000 TL in 2022. The deductible expenses incurred for that activity amounted to 120.000 TRY. Mr. A has also two flats in Karyaka/zmir. The rental income on those flats were 90.000 TRY in 2022. The loss for dentist activity was 28.000 for year 2016.

The taxpayer has paid 18,000 TRY of Social Security Institution for Artisans and Self-Employed Persons (BAKUR) premiums.

The paid witholding tax is 17.000 TRY.

The paid advance tax is 12.500 TRY

He chooses lump-sum expense method for his rental income.

Use the income tax schedule for 2022 from the slides.

Required: Calculate Mr As personal income tax liability for 2022